24 June 2008

The Minister for Education, Employment and Workplace Relations Parliament House

CANBERRA ACT 2600

Dear Minister

Review of the Child Care Tax Rebate Campaign

In accordance with the Guidelines on Campaign Advertising by Australian Government Departments and Agencies (the Guidelines), I have undertaken a review of compliance of the proposed Child Care Tax Rebate Campaign with the Guidelines.

Pursuant to Paragraph 6 (b) of the Guidelines I attach my report on this review, which is based on the Guidelines provided to me on 23 June 2008.

I have copied this report to the Cabinet Secretary, the Secretary of your Department and the Secretary of the Department of Finance and Deregulation. ·

Yours sincerely

Ian McPhee
Auditor-General

Independent Report on the Child Care Tax Rebate Campaign Advertising Campaign

To the Minister for Education, Employment and Workplace Relations

Introduction

The Government Guidelines on Campaign Advertising by Australian Government Departments and Agencies (the Guidelines) state that Government campaigns can only be approved for launching by the Minister where:

• the Chief Executive of the agency undertaking the campaign certifies that the campaign complies with the Guidelines and relevant Government policies; and
• for those campaigns with expenditure in excess of $250 000, the Auditor-General provides a report to the Minister responsible for the agency undertaking the campaign as to the proposed campaign’s compliance with the guidelines.

Scope

I have undertaken a review of the Child Care Tax Rebate Campaign, administered by Department of Education, Employment and Workplace Relations, to enable me to report on the proposed campaign’s compliance with the Guidelines.

The review was undertaken against the guidelines included in the Government’s Guidelines on Campaign Advertising by Australian Government Departments and Agencies as made available to me on 23 June 2008. These guidelines state that campaigns should be instigated only where a need is demonstrated, target recipients are clearly identified and the campaign is based on appropriate research, and require that:

• the material should be relevant to government responsibilities;
• the material should be presented in an objective, fair and accessible manner;
• the material should not be directed at promoting party political interests;
• material should be produced and distributed in an efficient, effective and relevant manner, with due regard to accountability; and
• advertising must comply with legal requirements.

The ANAO review did not extend to the general control systems for the production of advertising.

My primary responsibility is to express an independent conclusion as to whether anything has come to my attention to indicate that the campaign does not comply with the Guidelines.

Responsibilities of the Department

Agencies subject to the Financial Management and Accountability Act 1997 must comply with the Guidelines as a matter of Government policy. The acting Secretary of the Department of Education, Employment and Workplace Relations has certified that the campaign complies with the Guidelines.

The Auditor’s Responsibility

I have agreed to provide a limited assurance report based on my review of the campaign’s compliance with the Guidelines.

The review is not an audit but is conducted in accordance with ANAO’s Auditing Standards. These Standards include the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the Auditing and Assurance Standards Board.

Conclusion

Based on my review described in this report, nothing has come to my attention that causes me to believe that the Child Care Tax Rebate Advertising Campaign does not comply with the requirements of the Government’s Guidelines on Campaign Advertising by Australian Government Departments and Agencies.

Review methodology

The review included an examination of documents and records relevant to the campaign, and interviews with staff of the Department of Education, Employment and Workplace Relations involved with the preparation of the campaign.

Ian McPhee
Auditor-General
Canberra, 24 June 2008